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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Agencies Bulletin No. 1579
… of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the … for employees with taxable income of $500,000 or less per year. Effective July 1, 2017, the New York City Annual … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeSuffolk County Community College - Information Technology (2018M-130)
… website, financial and student information system and online banking from unauthorized access and misuse. Key … the website financial student information system and online banking from unauthorized access and misuse …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … and Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits). I am …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … and Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits). I am …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the Unit violated Metro-North policy by not disclosing …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followTown of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Lansing Central School District – Financial Management (2015M-256)
… Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody of his signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Greater Amsterdam School District – Capital Project (2022M-50)
… properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50South Orangetown Central School District – Network User Accounts (2022M-24)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24South Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153